Now not everyone's economy can afford to buy a first-hand house, many people will choose to buy a relatively cheap second-hand house, when buying a second-hand house, it is inevitable that some transfer fees, so how much is the transfer fee of second-hand house?
Second hand house transfer fee
As an important part of the second-hand housing transfer process, the second-hand housing transfer fee needs to be known. The taxes to be paid mainly include business tax, deed tax, personal income tax, land value-added tax and stamp tax.
Deed tax: the base tax rate is 3%, the preferential tax rate is 1.5% and the buyer pays 1%. 3% of the total transaction amount shall be levied according to the benchmark tax rate. If the buyer first purchases an ordinary residence with an area less than 90 square meters, 1% of the total transaction amount shall be paid. If the buyer first purchases an ordinary residence with an area more than 90 square meters (including 90 square meters), 1.5% of the total transaction amount shall be paid. [the actual collection situation is slightly different in different places]
Stamp duty: the tax rate is 1 & permil;, which is calculated and levied according to the transaction price of the normal transaction, and the two sides of the transaction each bear half.
Business tax and surcharges: if the house property certificate is transferred in less than two years, the business tax can not enjoy preferential relief, and the business tax shall be levied according to the difference between the transfer income and the original price of the house. According to the new real estate policy in 2010, non ordinary houses with less than five years' purchase time are subject to business tax in full, non ordinary houses with more than five years' purchase time or ordinary houses with less than five years' purchase time are subject to business tax in accordance with the difference between two transactions, and ordinary houses with more than five years' purchase time are exempt from business tax. If the real estate sold is non residential, such as shops, offices or factories, it is not necessary to demonstrate whether the business tax should be levied in full after five years.
Personal income tax: there are two ways to collect when the house purchased has been listed and traded for less than five years. ① the tax rate is 20%, which is calculated and levied according to the income from property transfer (the transaction price - the original price of the house - the original deed tax - the business tax - reasonable fees); ② if the original purchase invoice is not provided, it is levied according to 1% of the transaction price. The Seller shall undertake. The income tax on the transfer of individual housing shall be paid for the sale of non exclusive housing by the family. There are two conditions here: one is the only house of the family; the other is that the purchase time is more than five years. If both conditions are met, individual income tax can be exempted; if either condition is not met, individual income tax must be paid.
Service charge for second-hand housing transaction: 6 yuan / m2 for residential housing (3 yuan / m2 for housing reform housing, affordable housing and comfortable housing); 10 yuan / m2 for non residential housing. Both the buyer and the seller bear half of the cost.
Transfer registration fee: 80 yuan / set for ordinary second-hand housing, to be borne by the buyer.
Transfer land income (Collection): it is collected at the time of transfer of ownership of housing reform housing, affordable housing and residential engineering housing, and it is calculated and levied at 2% of the normal transaction price of the housing. The Seller shall undertake.
Transfer fee: 50 yuan / case.